0001104659-23-009983.txt : 20230328 0001104659-23-009983.hdr.sgml : 20230328 20230202171459 ACCESSION NUMBER: 0001104659-23-009983 CONFORMED SUBMISSION TYPE: CORRESP PUBLIC DOCUMENT COUNT: 2 FILED AS OF DATE: 20230202 FILER: COMPANY DATA: COMPANY CONFORMED NAME: JATT Acquisition Corp CENTRAL INDEX KEY: 0001855644 STANDARD INDUSTRIAL CLASSIFICATION: BIOLOGICAL PRODUCTS (NO DIAGNOSTIC SUBSTANCES) [2836] IRS NUMBER: 000000000 STATE OF INCORPORATION: E9 FISCAL YEAR END: 1231 FILING VALUES: FORM TYPE: CORRESP BUSINESS ADDRESS: STREET 1: 4225 EXECUTIVE SQUARE STREET 2: SUITE 600 CITY: LA JOLLA STATE: CA ZIP: 92037 BUSINESS PHONE: 858-247-0520 MAIL ADDRESS: STREET 1: 4225 EXECUTIVE SQUARE STREET 2: SUITE 600 CITY: LA JOLLA STATE: CA ZIP: 92037 FORMER COMPANY: FORMER CONFORMED NAME: JATT Acquisition Corp DATE OF NAME CHANGE: 20210407 CORRESP 1 filename1.htm

Giovanni Caruso

Partner

345 Park Avenue
New York, NY 10154

Direct     212.407.4866
Main       212.407.4000
Fax          212.937.3943
gcaruso@loeb.com

Via Edgar

February 2, 2023

Division of Corporation Finance
Office of Life Sciences
U.S. Securities & Exchange Commission
100 F Street, NE
Washington, D.C. 20549

Attention: Ms. Jane Park and Ms. Celeste Murphy

Re: JATT Acquisition Corp

Amendment No. 4 to Registration Statement on Form S-4 Filed on January 9, 2023
File No. 333-267005

Dear Ms. Park and Ms. Murphy:

On behalf of our client, JATT Acquisition Corp (the “Company”), we hereby provide a response to the comments issued in a letter dated January 20, 2023 (the “Staff’s Letter”) regarding the Company’s Amendment No. 4 to the Registration Statement on Form S-4 that was submitted on January 9, 2023 (the “Amendment No. 4”).

Concurrently with the submission of this response letter, we are filing, through EDGAR, Amendment No. 5 to the Registration Statement (“Amendment No. 5”).

In order to facilitate the review by the staff of the Securities and Exchange Commission (the “Staff”) of Amendment No. 5, we have responded, on behalf of the Company, to the comment set forth in the Staff’s Letter on a point-by-point basis. The numbered paragraph set forth below respond to the Staff’s comments and corresponds to the numbered paragraph in the Staff’s Letter.

Amendment No. 4 to Form S-4 filed January 9, 2023

Our Vision and Our Strategy, page 207

1. We note your revised disclosure in response to prior comment 2. Please revise to include a discussion of the scope, size and design of the head-to-head study in this section, including a discussion of the statistical significance and p-values with respect to the potency of torudokimab compared to etokimab and itepekimab, as applicable.

Response: We acknowledge the Staff’s comment and have revised the disclosures on page 208.

Please call me at (212) 407-4866 if you would like additional information with respect to any of the foregoing.

Thank you.

Sincerely,

/s/ Giovanni Caruso

Giovanni Caruso
Partner

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